Taxpayer Relief and the Limits of CRA’s Discretion Subsection 220(3.1) of the Income Tax Act authorizes CRA to waive...
Read More
Introduction The Federal Court’s recent decision in Spennie Holdings Inc. et al v. Attorney General of Canada (T-1197-25, released August 15,...
Understanding the Departure Tax: A Guide for Canadians Leaving the Country Moving out of Canada is not always as...
Canada Strengthens Mandatory Disclosure Rules: What You Need to Know On June 22, 2023, the Income Tax Act was...
Notice of Appeal filed after deadline In June 2025, the Tax Court of Canada (TCC) handed down the decision...
In Canadian tax law, members of a syndicate are generally treated the same when it comes to the tax...
CRA’s view vs. statutory language: Interpreting not-for-profit qualification The Canada Revenue Agency (CRA) explains that for an entity to...
What is the NRST? The Non-Resident Speculation Tax (NRST) was introduced to address concerns about non-resident investors purchasing Ontario...
Introduction – When are food expenses deductible? The Income Tax Act and case law allow for various deductions for...